Ji. Licences to retail wine, beer, and fpirituous liquors,
12. Intercft of the capital lent out through the loan bank.
13. Duty arifing from ftamped paper.
I. The revenue arifing from the foil has been fufficietitly explained
in defcribing the tenures of land; but, in addition to
the articles therein explained, may be mentioned the rents of
fome fait water lakes in the Cape diftria let out to the higheft
bidder for the purpofe of colkaing the fait formed in them
during the fummer feafon j as alfo fome trifling rents of places
for grazing cattle at certain feafons of the year, taken by the
month.
2. The duties levied on grain, wine, and brandy at the barrier
are as follows;
For 10 muids of wheat
— 10 muids of barley
—- 10 muids of peas
— 10 muids of beans
RJ. jk. jt. d.
2 6 4 or 11 4
i 2 4 5 4
4 0 0 16 0
5 0 0 20 0
On wine and brandy the duty is exaaiy the fame, being
3 rix dollars for every legger, let the price or quality be what
they may. This duty amounts to about 5 per cent, on common
wine, and not to f per cent, on Conftantia.
3. The transfer duty on the fale of immovable eftates is 4 per
cent, on the purchale money, which mull be paid to the receiver
of the land revenues before a legal deed of conveyance can be
palled,
palled, or, at leaft, before a fufficient title cart be given to the
ellate.
4. The duty arifing from the fale of buildings, plantations,
and other conveniences on loan-lands, is 2f per cent, on the
purchafe money, and muft be paid in the fame manner as the
laft, on the property being transferred from the feller to the
purchafer.
j . The duty on public vendues is 5 per cent, on moveable,
and 2 per cent, pn immoveable property; of the former, Government
receives 3! per cent, and 11 per cent, of the latter.
This is a very important branch of revenue.
6. Fees received in the Secretary’s office are fuch as are paid
on regiftering the transfer of property, and- were formerly part
of the emoluments of the colonial' Secretary and affiftants.
They are very trifling.
7. The import and export duties at the Cape were formerly
a perquifite of the Fifcal. At the furrender of the colony it
was found expedient to make fome new regulations with regard
to this branch of revenue. All goods ihipped in the Bri-
trilh dominions,, to the weftward of the Cape, were allowed
to be imported duty free; but others, not fo ihipped, were liable
to a duty of 5 per cent, if brought in Britilh bottoms, and 10
per cent, in foreign bottoms. And no goods nor merchandize
of the growth, produce, or manufacture of countries to the
eaftward of the Cape were allowed to be imported into, or exported